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Whether A Proprietorship CA Firm will be treated as a Firm or as an individual for the purpose of section 139(2) relating to appointment of auditors. if possible provide some legal backing. because as per ICAI a proprietorship CA firm has a Firm registration number and in Form ADT-1, it is required to mention the membership number or Firm Registration Number.

Section 139- Appointment of auditors.

Posted By: Sohrabh jindal 10 year(s) ago

This question has been closed if you want to answer,you have to re-open.


    Akansha

A Proprietorship CA Firm will be treated as an individual. Thus, in Form ADT -1 company needs to give membership number of the Auditor/Proprietor of the firm.

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